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Abstract: This article discusses legal, economic and political aspects of the German compulsory military service. We argue that Germany should introduce a professional army because it is more efficient and less prone to cause problems with vertical and horizontal tax equity. In addition most of the political arguments supporting the conscription system are no more valid. Contrary to the opinion sometimes stated by the ministry of defence the present German legal system does in principle allow for a professional army. Hence, there is no reason to uphold the present unfair and inefficient conscription system.